2025-11-14T18:55:54-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-01-01 814851343 KAHALA NUI SENIOR LIVING FOUNDATION INC KAHA 8082187000 4389 MALIA STREET HONOLULU HI 96821 AUDREY MORABITO VICE PRESIDENT & CFO 8082187000 2025-11-13 1 0 KURT BENNION CPA P01469618 4252506100 2025-11-13 2024 2025-03-06 01:10:19Z CRAIG R COURTS 4389 MALIA STREET HONOLULU HI 96821 13387873 0 X N/A X 2017 HI CONDUCT FUNDRAISING ACTIVITIES AND ACCEPT CONTRIBUTIONS ON BEHALF OF THE KAHALA NUI COMMUNITY. 9 8 2 8 0 0 547928 13381233 0 0 7613 6640 0 0 555541 13387873 492952 601660 0 0 0 0 0 0 0 616441 799433 1109393 1401093 -553852 11986780 401181 13123676 1028261 1763976 -627080 11359700 X KAHALA NUI SENIOR LIVING FOUNDATION IS A PART OF THE KAHALA NUI COMMUNITY OF NONPROFIT ORGANIZATIONS. THE KAHALA NUI COMMUNITY INCLUDES (A) KAHALA NUI SENIOR LIVING, INC., THE PARENT COMPANY; (B) KAHALA SENIOR LIVING COMMUNITY, INC., WHICH OWNS AND OPERATES A CONTINUING CARE RETIREMENT COMMUNITY, AND (C) LIVE WELL, WHICH PROVIDES ADULT DAYCARE SERVICES. THE FOUNDATION CONDUCTS FUNDRAISING ACTIVITIES AND ACCEPTS GIFTS AND CONTRIBUTIONS ON BEHALF OF THE KAHALA NUI COMMUNITY. FUNDS ARE USED PRIMARILY TO MAKE GRANTS TO OR ON BEHALF OF THE KAHALA NUI COMMUNITY. 0 0 1265974 601660 0 THE FOUNDATION CONDUCTS FUNDRAISING ACTIVITIES AND ACCEPTS GIFTS AND CONTRIBUTIONS ON BEHALF OF THE KAHALA NUI COMMUNITY: KAHALA NUI SENIOR LIVING, KAHALA SENIOR LIVING COMMUNITY, AND LIVE WELL. FUNDS ARE USED PRIMARILY TO MAKE GRANTS TO OR ON BEHALF OF THE KAHALA NUI COMMUNITY. 1265974 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X AUDREY MORABITO 8082187000 4389 MALIA STREET HONOLULU HI 96821 CRAIG R COURTS PRESIDENT/CEO 4.00 46.00 X X 0 589388 29527 AUDREY MORABITO VICE PRESIDENT & CFO 4.00 46.00 X 0 313562 22137 MARIA KINSLER VICE PRESIDENT & COO 2.00 48.00 X 0 272408 25285 CHING LUM DIRECTOR OF FOUNDATION 40.00 0.00 X 129651 0 7672 ROSS MURAKAMI CHAIR 0.50 6.50 X X 0 0 0 JON MCKENNA VICE CHAIR 0.50 6.50 X X 0 0 0 FRANK TOKIOKA II SECRETARY/TREASURER 0.50 6.50 X X 0 0 0 KATHRYN AU DIRECTOR 0.50 0.00 X 0 0 0 CAROL HAYASHIDA DIRECTOR 0.50 0.00 X 0 0 0 LANCE INOUYE DIRECTOR 0.50 0.00 X 0 0 0 AMY LUERSEN DIRECTOR 0.50 0.00 X 0 0 0 SON-JAI PAIK DIRECTOR 0.50 6.50 X 0 0 0 129651 1175358 84621 1 0 1 0 0 12613940 767293 13381233 6640 6640 13387873 0 0 6640 X 601660 601660 135119 135119 2298 2298 633267 633267 663 663 1018 1018 2353 2353 8683 8683 MISCELLANEOUS 16032 16032 1401093 1265974 135119 0 273766 370009 98466 12658 145827 11509 127415 134318 12508225 401181 13123676 28101 32013 1000160 1731963 1028261 1763976 X -1295878 -1624513 668798 12984213 -627080 11359700 401181 13123676 11986780 0 X X 0 1 X 1 0 X 641047 888681 726639 547928 13381233 16185528 2000 2000 643047 888681 726639 547928 13381233 16187528 100000 100000 0 100000 100000 16087528 406 38 1686 7613 6640 16383 406 38 1686 7613 6640 16383 643453 888719 728325 555541 13387873 16203911 0.99280 0.96390 0.00100 0.00320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 761700 148700 613000 1 1 0 10367071 1453435 57379 11763127 0.00000 0.67300 0.32700 0 0 145827 11509 134318 134318 DUE TO RELATED ORGANIZATIONS 1731963 1731963 X PART V, LINE 4: IN 2024, ALL ENDOWMENT FUNDS WERE TRANSFERRED FROM KAHALA SENIOR LIVING COMMUNITY, A RELATED ORGANIZATION. THE ENDOWEMENT FUNDS SUPPORT VARIOUS PROGRAMS INCLUDING: 1. SUPPORTING RESIDENTS THAT HAVE EXHAUSTED THEIR FINANCIAL RESOURCES 2. TRAINING OF PERSONNEL 3. GENERAL SUPPORT 4. SCHOLARSHIPS 5. SUPPORTING PROGRAMS AND SERVICES IN THE HEALTH CENTER 6. SUPPORTING VARIOUS PROGRAMS IN INDEPENDENT LIVING, TRAINING IN THE HEALTH CENTER, COMMUNITY OUTREACH, AND GENERAL SUPPORT PART X, LINE 2: KAHALA NUI SENIOR LIVING FOUNDATION, INC. HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NONPROFIT CORPORATION, EXEMPT FROM FEDERAL INCOME TAX AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. 1 HAWAII COMMUNITY FOUNDATION 827 FORT STREET MALL HONOLULU HI 96813 990261283 501(C)(3) 238919 0 SCHOLARSHIPS AND TRANSFOR OF DONOR ADVISED FUNDS ALZHEIMER'S ASSOCIATION 677 ALA MOANA BOULEVARD SUITE 301 HONOLULU HI 96813 990212236 501(C)(3) 37225 0 SPONSORSHIP AND SUPPORT CATHOLIC CHARITIES HAWAII 1822 KEEAUMOKU STREET HONOLULU HI 96822 990073547 501(C)(3) 49770 0 SENIOR HOUSING ASSISTANCE PROJECT DANA 2720 NAKOOKOO STREET HONOLULU HI 96826 990143990 501(C)(3) 49370 0 SUPPORT SENIOR PROGRAM KOKUA KALIHI VALLEY 2239 N SCHOOL STREET HONOLULU HI 96819 990149797 501(C)(3) 47620 0 SENIOR HEALTH PROGRAM ASSISTANCE HAWAII MEALS ON WHEELS PO BOX 61194 HONOLULU HI 96839 990198132 501(C)(3) 51850 0 HOT MEALS FOR COMMUNITY SENIORS PALAMA SETTLEMENT 810 N VINEYARD BOULEVARD HONOLULU HI 96817 990074140 501(C)(3) 28445 0 PROVIDE HOUSEHOLD TOILETRIES AND CANNED GOODS TO HOMEBOUND SENIORS KAHALA SENIOR LIVING COMMUNITY 4389 MALIA STREET HONOLULU HI 96821 990290103 501(C)(3) 58530 0 RESIDENT LIFE ENRICHMENT 8 0 PART I, LINE 2: GRANTS TO RELATED ORGANIZATIONS ARE MONITORED THROUGH COMMON MANAGEMENT AND BOARD OVERSIGHT. THE HAWAII COMMUNITY FOUNDATION MONITORS THE USE OF SCHOLARSHIP FUNDS ON BEHALF OF KAHALA NUI SENIOR LIVING FOUNDATION. X X X X X 0 0 0 1 1 0 0 0 0 CRAIG R COURTS PRESIDENT/CEO 0 457624 0 131764 0 0 0 14297 0 15230 0 618915 0 0 AUDREY MORABITO VICE PRESIDENT & CFO 0 312162 0 1400 0 0 0 9364 0 12773 0 335699 0 0 MARIA KINSLER VICE PRESIDENT & COO 0 219699 0 52709 0 0 0 6799 0 18486 0 297693 0 0 PART I, LINE 5 THE MANAGEMENT TEAM CAN RECEIVE BONUSES FROM KAHALA NUI SENIOR LIVING THAT ARE BASED ON SEVERAL VARIABLES INCLUDING FINANCIAL PERFORMANCE, RESIDENT SATISFACTION, AND GROWTH. FORM 990, PART VI, SECTION A, LINE 3 MOST EMPLOYEE SERVICES, INCLUDING MANAGEMENT SERVICES, ARE PROVIDED BY KAHALA NUI SENIOR LIVING, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S SOLE MEMBER IS KAHALA NUI SENIOR LIVING. FORM 990, PART VI, SECTION A, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY KAHALA NUI SENIOR LIVING, THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER, KAHALA NUI SENIOR LIVING, HAS THE POWER TO AMEND THE ORGANIZATION'S ARTICLES OR BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE CFO AND CEO PRIOR TO BOARD REVIEW. UPON THEIR APPROVAL, THE FORM WAS SUBMITTED TO THE AUDIT COMMITTEE OF THE KAHALA NUI SENIOR LIVING BOARD OF DIRECTORS. AFTER THE AUDIT COMMITTEE'S REVIEW, THE FORM 990 WAS REVIEWED BY THE BOARD OF DIRECTORS WITH A RECOMMENDATION FROM THE AUDIT COMMITTEE TO APPROVE THE FORM 990. IF THE BOARD OF DIRECTORS HAD ANY COMMENTS, QUESTIONS, OR SUGGESTIONS, THESE WERE CONSIDERED PRIOR TO FILING. AFTER ALL ISSUES WERE ADDRESSED, THE DRAFT WAS FINALIZED AND FILED BY THE ORGANIZATION'S ACCOUNTANTS. FORM 990, PART VI, SECTION B, LINE 12C BY SIGNING AN ANNUAL CONFLICT OF INTEREST STATEMENT, ALL OFFICERS, DIRECTORS, OR TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE WHETHER THEY HAVE CONFLICTS OF INTEREST IN REGARDS TO THE ORGANIZATION. NO MEMBER OF THE BOARD OF DIRECTORS SHALL PARTICIPATE IN ANY DISCUSSION OR VOTE ON ANY MATTER IN WHICH HE OR SHE OR A MEMBER OF HIS OR HER IMMDIATE FAMILY HAS A POTENTIAL CONFLICT OF INTEREST DUE TO HAVING MATERIAL ECONOMIC INVOLVEMENT REGARDING THE MATTER BEING DISCUSSED. WHEN SUCH A SITUATION PRESENTS ITSELF, THE DIRECTOR MUST ANNOUNCE HIS OR HER POTENTIAL CONFLICT, DISQUALIFY HIMSELF OR HERSELF, AND BE EXCUSED FROM THE MEETING UNTIL DISCUSSION IS OVER ON THE MATTER INVOLVED. FORM 990, PART VI, SECTION B, LINE 15A IN THE ORGANIZATION'S DETERMINATION OF THE PRESIDENT/CEO'S COMPENSATION, ITS BOARD OF DIRECTORS REVIEWED THE QUALIFICATIONS OF THE PRESIDENT/CEO USING INDUSTRY-RELATED INFORMATION GATHERED BY AN INDEPENDENT THIRD-PARTY EXECUTIVE COMPENSATION CONSULTANT AND INTERNAL SALARIES MANAGEMENT PERSONNEL. IN 2022, THE PROCESS INCLUDED COMPARABILITY DATA, REVIEW AND APPROVAL BY INDEPENDENT PERSONS, AND CONTEMPORANEOUS SUBSTANTIATION. THE COMPENSATION OF OTHER OFFICERS IS REVIEWED AND APPROVED BY THE PRESIDENT/CEO, USING INDUSTRY-RELATED INFORMATION PROVIDED BY AN INDEPENDENT THIRD-PARTY EXECUTIVE COMPENSATION CONSULTANT. IN 2022, THE PROCESS INCLUDED COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS OPEN TO THE PUBLIC. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 633,267. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 633,267. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. KAHALA NUI SENIOR LIVING INC 4389 MALIA STREET HONOLULU HI 96821 814797420 SUPPORT SUBSIDIARY ORGANIZATIONS HI 501(C)(3) LINE 12C, III-FI N/A 0 KAHALA SENIOR LIVING COMMUNITY INC 4389 MALIA STREET HONOLULU HI 96821 990290103 SENIOR LIVING HI 501(C)(3) LINE 10 KAHALA NUI SENIOR LIVING 0 LIVE WELL INC 4389 MALIA STREET HONOLULU HI 96821 814868431 ADULT DAY CARE HI 501(C)(3) LINE 10 KAHALA NUI SENIOR LIVING 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0